(1)Every tobacconist liable to pay tax under this Act shall, within one month from the date on which he first becomes liable to pay tax, apply for registration to the assessing authority in such form and manner along with such fees not exceeding one thousand rupees, as may be prescribed.(2)If the assessing authority, after making such enquiry as he deems fit, is satisfied that the application is in order, it shall register the applicant and issue to him a certificate of registration in such form as may be prescribed.(3)The registration shall, subject to the provisions of this Act and the rules made thereunder, remain in force for so long as the tobacconist continues to be subject to registration under this Act.(4)A certificate of registration granted to a tobacconist under this section may this section may be cancelled by the assessing authority by an order in writing giving reasons therefor either on the application of the tobacconist or on its own motion, where such assessing authority is satisfied that the person to whom it was granted has ceased to be a tobacconist or has ceased to be subject to registration under this Act or where for any other sufficient reasons such assessing authority considers it proper so to do.(5)The assessing authority may amend a registration certificate granted under this section either on the application of the tobacconist, or on its own motion, when the tobacconists has changed the name or place of his business or closed down any branch or opened a new branch, or for any other sufficient reason :Provided that a certificate of registration shall not be cancelled by the assessing authority under sub-section (4) or amended under sub-section (5), on its own motion unless the tobacconists is given a reasonable opportunity of being heard :Provided further that the cancellation of a certificate of registration shall not affect the liability of such tobacconist to pay the tax (including any penalty on interest) due for any period up to the date of cancellation whether such tax (including any penalty or interest) is assessed before or after the cancellation.(6)No person who is not a registered tobacconist shall, in respect of supply of tobacco made by or through him by way of sale or otherwise, realise from any person any amount by way of luxury tax, or any amount in lieu of luxury tax by giving it is a different name or colour.(7)No registered tobacconist shall, in respect of any supply of tobacco made by or through him by way of sale or otherwise, realise from any person, other than a person to whom tobacco is supplied by him, any amount by way of luxury tax or any amount in lieu of luxury tax by giving it a different name or colour.
